2019 (8) TMI 456

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....RAVIRAJ, ADV.)   RESPONDENT (BY SRI A. SHANKAR ADV. FOR SRI. V. CHANDRASHEKHAR, ADV.)   JUDGMENT ARAVIND KUMAR J., Though matter is listed for hearing on interlocutory application, by consent of learned advocates, it is taken up for final hearing. 2. Assessee claiming to be a trust has filed its return of income for the assessment year 2010-2011 declaring nil income. Sourc....

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....f mutuality to the assessee, who is considered as AOP (Charitable Trust). Being aggrieved by said addition of net gross receipts, assessee filed an appeal before Commissioner of Income Tax (Appeals) in I.T.A. No.CIT(A)191 / HBL - 2012 - 13 / AY 2010-11, which came to be allowed on the ground that amount which had been calculated had been returned on different dates namely amount of Rs. 2,52,59,808....

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....in supra. In that view of the matter, we are of considered view that substantial question of law which is sought to be raised by revenue would not arise for consideration, as it is a question of fact which has been resolved by First Appellate Authority as well as Tribunal in favour of assessee, by arriving at a conclusion that voluntary contribution received for a specific purpose cannot be regard....

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....Section 11 of the I.T. Act, but on the other hand, claim of the assessee was to the affect that it was a voluntary contribution and not liable to tax and it is not an income. 5. In the light of facts discussed hereinabove and also the fact that issue involved in the present appeal being squarely covered by order dated 14.08.2015 passed by ITAT in ITO vs. Vokkaligara Sangha in I.T.A. Nos.281- 28....